They look like tooth mark injuries.
Is there a dog nearby?
It might also be a scrape of some sort. But I see several punctures spaced apart
( it's not fungus.)
My tort just had several spots show up like that and then hardened. I talked to a vet who has tortoises and she said sometimes they just grow like that. Turns out she is right because they have hardened and he seems fine. Eating fine, defecating fine, everything is normal as usual. Just keep an eye on them, but I believe it's just a weird little growth spot beautiful tort!